Valuation Dispute

Pursuant to Article (61) of the Common Customs Law of the GCC States and for the purposes of settling the disputes of customs valuation;

A committee titled “Customs Valuation Committee” shall be established consisting of members from Dubai Customs.

The Committee shall be responsible for the settlement of disputes arising between Customs Centers and declarants over the valuation of imported goods where no immediate settlement has been reached at customs centers.

Without prejudice to the importer’s right in recoursing to the judiciary, the importer is entitled to bring a complaint before the Committee, against any decisions increasing the value of his imported goods, within (15) days from the date of the customs declaration or the date of notifying the new estimated value.

The Committee, if deems appropriate, may ask for the assistance of Customs Valuation Department being a technical expertise agency in providing scientific and practical advice that contribute to the settlement of valuation-related issues for the customs purposes.

The committee’s decisions, which are not final, shall be taken by majority, endorsed and communicated in writing to the importer or declarant.

This decision shall come into force as from the 15 January 2006 and all relevant agencies are to implement it, each within scope of its competence.